New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 2 - DATE PAYMENT DUE
Section 3.2.2.13 - REPORTING OF GROSS RECEIPTS - SEMI-ANNUAL REPORTING OR QUARTERLY REPORTING
Universal Citation: 3 NM Admin Code 3.2.2.13
Current through Register Vol. 35, No. 18, September 24, 2024
Taxpayers who have a tax liability which averages less than two hundred dollars ($200) per month and have been granted authority to report gross receipts or governmental gross receipts on either a semi-annual filing basis or quarterly filing basis must file a return with payment on or before the twenty-fifth day of the month following the last month of the semi-annual filing period or of the quarterly filing period. The taxpayer does not have authority to change from one reporting interval to another without the prior approval of the secretary or the secretary's delegate.
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